| | |
| Order of the President of the People's Republic of China | | 中华人民共和国主席令 |
| (No. 43) | | （第四十三号） |
| The Charity Law of the People's Republic of China, as adopted at the 4th Session of the Twelfth National People's Congress of the People's Republic of China on March 16, 2016, is hereby issued, and shall come into force on September 1, 2016. | | 《中华人民共和国慈善法》已由中华人民共和国第十二届全国人民代表大会第四次会议于2016年3月16日通过，现予公布，自2016年9月1日起施行。 |
| President of the People's Republic of China: Xi Jinping | | 中华人民共和国主席 习近平 |
| March 16, 2016 | | 2016年3月16日 |
| Charity Law of the People's Republic of China | | 中华人民共和国慈善法 |
| (Adopted at the 4th Session of the Twelfth National People's Congress of the People's Republic of China on March 16, 2016) | | （2016年3月16日第十二届全国人民代表大会第四次会议通过） |
| Table of Contents | | 目录 |
| Chapter I General Provisions | | 第一章 总则 |
| Chapter II Charitable Organizations | | 第二章 慈善组织 |
| Chapter III Charitable Fundraising | | 第三章 慈善募捐 |
| Chapter IV Charitable Donation | | 第四章 慈善捐赠 |
| Chapter V Charitable Trust | | 第五章 慈善信托 |
| Chapter VI Charity Property | | 第六章 慈善财产 |
| Chapter VII Charitable Services | | 第七章 慈善服务 |
| Chapter VIII Information Disclosure | | 第八章 信息公开 |
| Chapter IX Promotional Measures | | 第九章 促进措施 |
| Chapter X Supervision and Administration | | 第十章 监督管理 |
| Chapter XI Legal Liability | | 第十一章 法律责任 |
| Chapter XII Supplementary Provisions | | 第十二章 附则 |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 This Law is developed for purposes of developing the charitable cause, carrying forward the charity culture, regulating charitable activities, protecting the lawful rights and interests of charitable organizations, donors, volunteers, beneficiaries and other participants of charitable activities, promoting social progress, and sharing development results. | | 第一条 为了发展慈善事业，弘扬慈善文化，规范慈善活动，保护慈善组织、捐赠人、志愿者、受益人等慈善活动参与者的合法权益，促进社会进步，共享发展成果，制定本法。 |
| Article 2 This Law shall apply to charitable activities and charity-related activities conducted by natural persons, legal persons and other organizations, except as otherwise specifically provided for by any other law. | | 第二条 自然人、法人和其他组织开展慈善活动以及与慈善有关的活动，适用本法。其他法律有特别规定的，依照其规定。 |
| Article 3 For the purpose of this Law, “charitable activities” means the following public welfare activities conducted voluntarily by natural persons, legal persons and other organizations in such manner as property donation or provision of services. | | 第三条 本法所称慈善活动，是指自然人、法人和其他组织以捐赠财产或者提供服务等方式，自愿开展的下列公益活动： |
| (1) Helping the poor and the needy. | | （一）扶贫、济困； |
| (2) Giving relief to the aged, orphans, the sick, the disabled, and giving special care to disabled servicemen, and to family members of revolutionary martyrs and servicemen. | | （二）扶老、救孤、恤病、助残、优抚； |
| (3) Giving salvage to the damage caused by natural disasters, disastrous accidents, public health incidents and other emergencies. | | （三）救助自然灾害、事故灾难和公共卫生事件等突发事件造成的损害； |
| (4) Promoting the development of education, science, culture, health, sports and other undertakings. | | （四）促进教育、科学、文化、卫生、体育等事业的发展； |
| (5) Preventing and controlling pollution and other public hazards, and protecting and improving the ecological environment. | | （五）防治污染和其他公害，保护和改善生态环境； |
| (6) Other public welfare activities prescribed in this Law. | | （六）符合本法规定的其他公益活动。 |
| Article 4 Charitable activities shall be conducted under the principles of legality, voluntariness, good faith and not-for-profit, shall not go against social ethnics, and shall not endanger national security, or damage pubic interest or any other person's lawful rights and interests. | | 第四条 开展慈善活动，应当遵循合法、自愿、诚信、非营利的原则，不得违背社会公德，不得危害国家安全、损害社会公共利益和他人合法权益。 |
| Article 5 The state encourages and provides support for natural persons, legal persons and other organizations to practice the core value of socialism, carry forward the fine traditions of the Chinese nation, and conduct charitable activities in accordance with the law. | | 第五条 国家鼓励和支持自然人、法人和其他组织践行社会主义核心价值观，弘扬中华民族传统美德，依法开展慈善活动。 |
| Article 6 The civil affairs department of the State Council shall take charge of the charity work nationwide, the civil affairs departments of local people's governments at or above the county level shall take charge of the charity work within their respective administrative regions; and the relevant departments of people's governments at or above the county level shall, in accordance with this Law and other relevant laws and regulations, effectively conduct the relevant work within the scope of their respective functions. | | 第六条 国务院民政部门主管全国慈善工作，县级以上地方各级人民政府民政部门主管本行政区域内的慈善工作；县级以上人民政府有关部门依照本法和其他有关法律法规，在各自的职责范围内做好相关工作。 |
| Article 7 September 5 each year shall be the “Chinese Charity Day”. | | 第七条 每年9月5日为“中华慈善日”。 |
| Chapter II Charitable Organizations | | 第二章 慈善组织 |
| Article 8 For the purpose of this Law, “charitable organizations” means nonprofit organizations that are formed in accordance with the law, comply with the provisions of this Law, and are aiming at conducting charitable activities for the public. | | 第八条 本法所称慈善组织，是指依法成立、符合本法规定，以面向社会开展慈善活动为宗旨的非营利性组织。 |
| Charitable organizations may adopt the forms of organization such as foundations, social organizations and social service agencies. | | 慈善组织可以采取基金会、社会团体、社会服务机构等组织形式。 |
| Article 9 A charitable organization shall meet the following conditions: | | 第九条 慈善组织应当符合下列条件： |
| (1) It is aiming at conducting charitable activities. | | （一）以开展慈善活动为宗旨； |
| (2) It conducts activities not for the purpose of making profits. | | （二）不以营利为目的； |
| (3) It has its own name and domicile. | | （三）有自己的名称和住所； |
| (4) It has its constitution. | | （四）有组织章程； |
| (5) It has necessary property. | | （五）有必要的财产； |
| (6) It has an eligible organizational structure and a person in charge. | | （六）有符合条件的组织机构和负责人； |
| (7) It meets other conditions prescribed by laws and administrative regulations. | | （七）法律、行政法规规定的其他条件。 |
| Article 10 To form a charitable organization, the applicant shall file a registration application with the civil affairs department of the people's government at or above the county level, and the civil affairs department shall make a decision within 30 days as of the date of acceptance of the application. If the application meets the conditions prescribed in this Law, it shall approve the registration and announce to the public; and if the application fails to meet the conditions prescribed in this Law, it shall disapprove the registration and give the reason for disapproval in writing. | | 第十条 设立慈善组织，应当向县级以上人民政府民政部门申请登记，民政部门应当自受理申请之日起三十日内作出决定。符合本法规定条件的，准予登记并向社会公告；不符合本法规定条件的，不予登记并书面说明理由。 |
| A foundation, social organization, social service agency or any other nonprofit organization that has been formed before the issuance of this Law may apply to the civil affairs department registering it for recognizing it as a charitable organization, and the civil affairs department shall make a decision within 20 days as of acceptance of the application. If the applicant meets the conditions for charitable organizations, the civil affairs department shall recognize it and announce to the public; and if it fails to meet the conditions for charitable organizations, the civil affairs department shall not recognize it and shall give the reason in writing. | | 本法公布前已经设立的基金会、社会团体、社会服务机构等非营利性组织，可以向其登记的民政部门申请认定为慈善组织，民政部门应当自受理申请之日起二十日内作出决定。符合慈善组织条件的，予以认定并向社会公告；不符合慈善组织条件的，不予认定并书面说明理由。 |
| Where the term for registration or recognition needs to be extended under any particular circumstance, the term may be appropriately extended for not more than 60 days with the approval of the civil affairs department of the State Council. | | 有特殊情况需要延长登记或者认定期限的，报经国务院民政部门批准，可以适当延长，但延长的期限不得超过六十日。 |
| Article 11 The constitution of a charitable organization shall comply with the provisions of laws and regulations, and specify the following matters: | | 第十一条 慈善组织的章程，应当符合法律法规的规定，并载明下列事项： |
| (1) Name and domicile. | | （一）名称和住所； |
| (2) Form of organization. | | （二）组织形式； |
| (3) Aim and scope of activities. | | （三）宗旨和活动范围； |
| (4) Property sources and composition. | | （四）财产来源及构成； |
| (5) Composition and functions of the decision-making and executive bodies. | | （五）决策、执行机构的组成及职责； |
| (6) Internal supervision mechanism. | | （六）内部监督机制； |
| (7) Rules for property management and use. | | （七）财产管理使用制度； |
| (8) Project management rules. | | （八）项目管理制度； |
| (9) Circumstances requiring termination and the methods for liquidation after termination. | | （九）终止情形及终止后的清算办法； |
| (10) Other important matters. | | （十）其他重要事项。 |
| Article 12 A charitable organization shall, according to the provisions of laws, regulations and the constitution, establish and improve the internal governance structure, specify the scope of functions in such aspects as decision-making, implementation and supervision, and conduct charitable activities. | | 第十二条 慈善组织应当根据法律法规以及章程的规定，建立健全内部治理结构，明确决策、执行、监督等方面的职责权限，开展慈善活动。 |
| The charitable organization shall implement national uniform accounting rules, conduct accounting in accordance with the law, establish and improve accounting supervision rules, and accept the supervision and administration of the relevant departments of the government. | | 慈善组织应当执行国家统一的会计制度，依法进行会计核算，建立健全会计监督制度，并接受政府有关部门的监督管理。 |
| Article 13 A charitable organization shall, on an annual basis, submit annual work reports and financial accounting reports to the civil affairs department registering it. The reports shall cover the information on fundraising and acceptance of donations in a year, the management and use of charity property, the implementation of charity projects and the salaries and welfare of employees of the charitable organization. | | 第十三条 慈善组织应当每年向其登记的民政部门报送年度工作报告和财务会计报告。报告应当包括年度开展募捐和接受捐赠情况、慈善财产的管理使用情况、慈善项目实施情况以及慈善组织工作人员的工资福利情况。 |
| Article 14 The promoter, major donors and managers of a charitable organization shall not use their affiliation relationship to damage the interests of the charitable organization and beneficiaries or public interest. | | 第十四条 慈善组织的发起人、主要捐赠人以及管理人员，不得利用其关联关系损害慈善组织、受益人的利益和社会公共利益。 |
| Where the promoter or any major donor or manager of the charitable organization has any transaction with the charitable organization, it or he shall not participate in the charitable organization's decision-making on the transaction, and the information on the transaction shall be made available to the public. | | 慈善组织的发起人、主要捐赠人以及管理人员与慈善组织发生交易行为的，不得参与慈善组织有关该交易行为的决策，有关交易情况应当向社会公开。 |
| Article 15 A charitable organization shall not conduct or subsidize the activities endangering national security and public interest, shall not accept any donation under any additional conditions in violation of any law or regulation or against social ethnics, and shall not set on the beneficiary any additional conditions in violation of any law or regulation or against social ethics. | | 第十五条 慈善组织不得从事、资助危害国家安全和社会公共利益的活动，不得接受附加违反法律法规和违背社会公德条件的捐赠，不得对受益人附加违反法律法规和违背社会公德的条件。 |
| Article 16 Whoever falling under any of the following circumstances shall not serve as the person in charge of a charitable organization: | | 第十六条 有下列情形之一的，不得担任慈善组织的负责人： |
| (1) The person has no civil conduct capacity or has limited civil conduct capacity. | | （一）无民事行为能力或者限制民事行为能力的； |
| (2) The person has been given a criminal punishment due to intentional crime, and it has not been five years since the date of completion of the sentence. | | （二）因故意犯罪被判处刑罚，自刑罚执行完毕之日起未逾五年的； |
| (3) The person serves as the person in charge of an organization of which the registration certificate is revoked or which is banned, and it has not been five years since the registration certificate of the organization is revoked or the organization is banned. | | （三）在被吊销登记证书或者被取缔的组织担任负责人，自该组织被吊销登记证书或者被取缔之日起未逾五年的； |
| (4) Any other circumstance prescribed in laws and administrative regulations. | | （四）法律、行政法规规定的其他情形。 |
| Article 17 A charitable organization that falls under any of the following circumstances shall be terminated: | | 第十七条 慈善组织有下列情形之一的，应当终止： |
| (1) Any circumstance requiring termination as prescribed in the constitution occurs. | | （一）出现章程规定的终止情形的； |
| (2) Termination is required for its division or combination. | | （二）因分立、合并需要终止的； |
| (3) It fails to conduct charitable activities for two consecutive years. | | （三）连续二年未从事慈善活动的； |
| (4) It is deregistered or its registration certificate is revoked in accordance with the law. | | （四）依法被撤销登记或者吊销登记证书的； |
| (5) Any other circumstance requiring termination as prescribed by laws and administrative regulations. | | （五）法律、行政法规规定应当终止的其他情形。 |
| Article 18 A charitable organization that terminates shall conduct liquidation. | | 第十八条 慈善组织终止，应当进行清算。 |
| The decision-making body of a charitable organization shall form a liquidation team to conduct liquidation within 30 days as of the occurrence of the circumstance requiring termination as set forth in Article 17 of this Law, and announce it to the public. If no liquidation team is formed or the liquidation team fails to perform functions, the civil affairs department may apply to the people's court for designating the relevant personnel to form a liquidation team to conduct liquidation. | | 慈善组织的决策机构应当在本法第十七条规定的终止情形出现之日起三十日内成立清算组进行清算，并向社会公告。不成立清算组或者清算组不履行职责的，民政部门可以申请人民法院指定有关人员组成清算组进行清算。 |
| The remaining property after the liquidation of the charitable organization shall be transferred to the charitable organization with the same or similar aim according to the provisions of the constitution of the charitable organization; and if it is not provided for in the constitution, the civil affairs department shall transfer the property to the charitable organization with the same or similar aim, and announce to the public. | | 慈善组织清算后的剩余财产，应当按照慈善组织章程的规定转给宗旨相同或者相近的慈善组织；章程未规定的，由民政部门主持转给宗旨相同或者相近的慈善组织，并向社会公告。 |
| The charitable organization shall, after its liquidation, undergo deregistration formalities at the civil affairs department registering it, and the civil affairs department shall announce to the public. | | 慈善组织清算结束后，应当向其登记的民政部门办理注销登记，并由民政部门向社会公告。 |
| Article 19 Charitable organizations shall form an industry organization in accordance with the law. | | 第十九条 慈善组织依法成立行业组织。 |
| The charity industry organization shall reflect the demands of the industry, promote industry exchange, enhance the credibility of the charity industry, and promote the development of the charitable cause. | | 慈善行业组织应当反映行业诉求，推动行业交流，提高慈善行业公信力，促进慈善事业发展。 |
| Article 20 The specific measures for the form of organization and registration management of charitable organizations shall be developed by the State Council. | | 第二十条 慈善组织的组织形式、登记管理的具体办法由国务院制定。 |
| Chapter III Charitable Fundraising | | 第三章 慈善募捐 |
| Article 21 For the purpose of this Law, “charitable fundraising” means the activities of charitable organizations to raise funds for charitable purposes. | | 第二十一条 本法所称慈善募捐，是指慈善组织基于慈善宗旨募集财产的活动。 |
| “Charitable fundraising” includes fundraising from the public and fundraising from specific objects. | | 慈善募捐，包括面向社会公众的公开募捐和面向特定对象的定向募捐。 |
| Article 22 A charitable organization that fundraises from the public shall obtain the qualification for fundraising from the public. A charitable organization that has been legally registered for two years or more may apply to the civil affairs department registering it for the qualification for fundraising from the public. The civil affairs department shall make a decision within 20 days as of the date of acceptance of the application. If the charitable organization complies with the conditions of having a sound internal governance structure and standard operations, the civil affairs department shall issue the qualification certificate for fundraising from the public to it; and if it fails to meet the conditions, the civil affairs department shall not issue the qualification certificate for fundraising from the public to it and shall give the reason in writing. | | 第二十二条 慈善组织开展公开募捐，应当取得公开募捐资格。依法登记满二年的慈善组织，可以向其登记的民政部门申请公开募捐资格。民政部门应当自受理申请之日起二十日内作出决定。慈善组织符合内部治理结构健全、运作规范的条件的，发给公开募捐资格证书；不符合条件的，不发给公开募捐资格证书并书面说明理由。 |
| The civil affairs department shall directly issue the qualification certificate for fundraising from the public to a foundation or social organization that is allowed by any law or administrative regulation to fundraise from the public as of the date of registration. | | 法律、行政法规规定自登记之日起可以公开募捐的基金会和社会团体，由民政部门直接发给公开募捐资格证书。 |
| Article 23 Fundraising from the public may be conducted in the following ways: | | 第二十三条 开展公开募捐，可以采取下列方式： |
| (1) Setting collection boxes in public places. | | （一）在公共场所设置募捐箱； |
| (2) Holding charity performance, matches, bazaars, exhibitions, auctions and parties, among others, for the public. | | （二）举办面向社会公众的义演、义赛、义卖、义展、义拍、慈善晚会等； |
| (3) Releasing fundraising information through broadcasting, television, newspapers and journals, Internet and other media. | | （三）通过广播、电视、报刊、互联网等媒体发布募捐信息； |
| (4) Other ways to fundraise from the public. | | （四）其他公开募捐方式。 |
| Where a charitable organization fundraises from the public in the way prescribed in item (1) or (2) of the preceding paragraph, it shall conduct fundraising within the region under the jurisdiction of the civil affairs department registering it, and if it is indeed necessary to conduct fundraising outside the region under the jurisdiction of the civil affairs department registering it, it shall report to the civil affairs department of the people's government at or above the county level at the place where it conducts the fundraising activity for recordation. The donations made by donors shall not be subject to territorial restrictions. | | 慈善组织采取前款第一项、第二项规定的方式开展公开募捐的，应当在其登记的民政部门管辖区域内进行，确有必要在其登记的民政部门管辖区域外进行的，应当报其开展募捐活动所在地的县级以上人民政府民政部门备案。捐赠人的捐赠行为不受地域限制。 |
| Where the charitable organization fundraises from the public through the Internet, it shall release the fundraising information on the uniform charity information platform of or the charity information platform designated by the civil affairs department of the State Council, and may at the same time, release the fundraising information on its website. | | 慈善组织通过互联网开展公开募捐的，应当在国务院民政部门统一或者指定的慈善信息平台发布募捐信息，并可以同时在其网站发布募捐信息。 |
| Article 24 A fundraising plan shall be made for fundraising from the public. The fundraising plan shall cover the fundraising objective, starting and ending time and region, the name of the person in charge of the activity and office address, the ways of receiving donations, bank account, the beneficiary, the use of raised money and other property, the fundraising cost, and the handling of remaining property, among others. | | 第二十四条 开展公开募捐，应当制定募捐方案。募捐方案包括募捐目的、起止时间和地域、活动负责人姓名和办公地址、接受捐赠方式、银行账户、受益人、募得款物用途、募捐成本、剩余财产的处理等。 |
| The fundraising plan shall be reported to the civil affairs department that registers the charitable organization for recordation before the fundraising activity is conducted. | | 募捐方案应当在开展募捐活动前报慈善组织登记的民政部门备案。 |
| Article 25 For fundraising from the public, the name of the fundraising organization, the qualification certificate for fundraising from the public, fundraising plan, contact information and methods for the inquiry of fundraising information, among others, shall be disclosed at the place where the fundraising activity is held or on a conspicuous position of the carrier of the fundraising activity. | | 第二十五条 开展公开募捐，应当在募捐活动现场或者募捐活动载体的显著位置，公布募捐组织名称、公开募捐资格证书、募捐方案、联系方式、募捐信息查询方法等。 |
| Article 26 An organization or an individual without the qualification for fundraising from the public may, for charitable purposes, cooperate with a charitable organization qualified to fundraise from the public, and the charitable organization shall organize the fundraising from the public and manage the raised money and other property. | | 第二十六条 不具有公开募捐资格的组织或者个人基于慈善目的，可以与具有公开募捐资格的慈善组织合作，由该慈善组织开展公开募捐并管理募得款物。 |
| Article 27 A radio, television, newspaper or journal, an online service provider or a telecommunications operator shall verify the registration certificate and qualification certificate for fundraising from the public of a charitable organization that fundraises from the public through its platform. | | 第二十七条 广播、电视、报刊以及网络服务提供者、电信运营商，应当对利用其平台开展公开募捐的慈善组织的登记证书、公开募捐资格证书进行验证。 |
| Article 28 A charitable organization may fundraise from specific objects as of the date of its registration. | | 第二十八条 慈善组织自登记之日起可以开展定向募捐。 |
| A charitable organization shall conduct donor-specific fundraising within the scope of specific objects such as the promoter, members of the board of governors, and its members, and explain the fundraising objective, the use of raised money and other property, and other matters to the fundraising objects. | | 慈善组织开展定向募捐，应当在发起人、理事会成员和会员等特定对象的范围内进行，并向募捐对象说明募捐目的、募得款物用途等事项。 |
| Article 29 Fundraising from specific objects shall not be conducted, directly or in disguise, in any way prescribed in Article 23 of this Law. | | 第二十九条 开展定向募捐，不得采取或者变相采取本法第二十三条规定的方式。 |
| Article 30 Where any serious natural disaster, disastrous accident, public health incident or any other emergency occurs and immediate rescue is required, the relevant people's government shall establish a coordination mechanism, provide the demand information, and direct fundraising and rescue activities in a timely and orderly manner. | | 第三十条 发生重大自然灾害、事故灾难和公共卫生事件等突发事件，需要迅速开展救助时，有关人民政府应当建立协调机制，提供需求信息，及时有序引导开展募捐和救助活动。 |
| Article 31 In conducting fundraising activities, the lawful rights and interests of fundraising objects shall be respected and maintained, and the fundraising objects' right to know shall be guaranteed. Charitable organizations shall not defraud fundraising objects of donations or induce them to make donations by fabricating facts and other means. | | 第三十一条 开展募捐活动，应当尊重和维护募捐对象的合法权益，保障募捐对象的知情权，不得通过虚构事实等方式欺骗、诱导募捐对象实施捐赠。 |
| Article 32 In conducting fundraising activities, apportionment or apportionment in disguise is prohibited, and the public order, enterprises' production and business operation, and residents' life shall not be obstructed. | | 第三十二条 开展募捐活动，不得摊派或者变相摊派，不得妨碍公共秩序、企业生产经营和居民生活。 |
| Article 33 No organization or individual may conduct fundraising activities to fraudulently obtain property under the guise of charity or by counterfeiting any charitable organization. | | 第三十三条 禁止任何组织或者个人假借慈善名义或者假冒慈善组织开展募捐活动，骗取财产。 |
| Chapter IV Charitable Donation | | 第四章 慈善捐赠 |
| Article 34 For the purpose of this Law, “charitable donation” means the voluntary and gratuitous donation of property by natural persons, legal persons and other organizations for charitable purposes. | | 第三十四条 本法所称慈善捐赠，是指自然人、法人和其他组织基于慈善目的，自愿、无偿赠与财产的活动。 |
| Article 35 Donors may make donations through charitable organizations, or directly make donations to the beneficiaries. | | 第三十五条 捐赠人可以通过慈善组织捐赠，也可以直接向受益人捐赠。 |
| Article 36 The property donated by a donor shall be legal property which the donor has the right to dispose of. Donated property includes currencies, physical goods, houses, negotiable securities, equities, intellectual property rights and other tangible and intangible property. | | 第三十六条 捐赠人捐赠的财产应当是其有权处分的合法财产。捐赠财产包括货币、实物、房屋、有价证券、股权、知识产权等有形和无形财产。 |
| The physical goods donated by the donor shall have use value, and comply with the standards in terms of safety, hygiene and environmental protection, among others. | | 捐赠人捐赠的实物应当具有使用价值，符合安全、卫生、环保等标准。 |
| Where the donor donates the products of his or her enterprise, the donor shall assume product quality responsibilities and obligations in accordance with the law. | | 捐赠人捐赠本企业产品的，应当依法承担产品质量责任和义务。 |
| Article 37 Where a natural person, legal person or any other organization that conducts an exhibition, match, sale, auction or any other business activity promises to use all or partial income for charitable purposes, he or it shall, before holding the activity, enter into a donation agreement with the charitable organization or any other person taking the donation, and after the completion of the activity, perform the donation obligation according to the donation agreement, and release the donation information to the public. | | 第三十七条 自然人、法人和其他组织开展演出、比赛、销售、拍卖等经营性活动，承诺将全部或者部分所得用于慈善目的的，应当在举办活动前与慈善组织或者其他接受捐赠的人签订捐赠协议，活动结束后按照捐赠协议履行捐赠义务，并将捐赠情况向社会公开。 |
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